On 24 October 2018, Pakistan's Federal Board of Revenue published Circular No. 06 of 2018, which explains important amendments in the Income Tax Ordinance 2001 by the Finance Supplementary (Amendment) Act, 2018. One of the key measures is the amendment of the tax rates for individuals provided for under the Finance Act, 2018, including different brackets/rates for taxpayers whose salary income exceeds 50% of taxable income ("salaried individuals") and taxpayers whose salary income does not e…